Social Security Contribution Reductions: Save 40% on Your R&D&I Staff
Companies operating in Spain with staff devoted to R&D&I can claim a 40% reduction on their common contingency contributions to Spanish Social Security. Tecnocim identifies the eligible staff, handles the filings with the TGSS and secures the saving from the first month.
40%
Reduction on SS contributions
Who can claim Social Security contribution reductions?
The 40% reduction applies to R&D&I staff placed in contribution groups 1 to 4 who carry out research and development work.
Eligible companies
- Any company with staff devoted to R&D&I
- No turnover or size limit
- Up to date with Spanish Social Security and the Spanish Tax Agency (AEAT)
Staff covered
- Researchers and doctorate holders on R&D projects
- Engineers and technical office staff (groups 1–4)
- Software developers on innovation projects
Requirements for the role
- Full commitment to R&D&I activities
- Contribution groups 1 to 4 (graduates and technicians)
- Work that produces technological or scientific advance
Results for your company
- A saving of €2,700 to €4,200 a year per person covered
- Immediate effect: applied from the first TC1/TC2 return
- 100% compatible with R&D&I tax deductions (art. 35 LIS)
How we manage your Social Security reductions
Workforce audit
We analyse your organisational chart and job descriptions to identify which employees carry out R&D&I activities and qualify for the 40% reduction on common contingencies.
Classification and documentation
We determine the contribution group and the share of time spent on R&D&I, and prepare the technical documentation that links each employee to research activities.
Filing with the TGSS
We handle contact with the Tesorería General de la Seguridad Social (the Spanish Social Security treasury) and apply the reduction directly on the TC1/TC2 contribution returns from the first month.
Monitoring and defence
We check the monthly payroll, verify that the reduction is applied correctly and keep the supporting documentation ready for any TGSS inspection.
Types of Social Security reduction available to companies
Companies operating in Spain can access several Social Security reductions. Tecnocim specialises in those tied to R&D&I, but we advise on every compatible option.
40%
Reduction
R&D&I Research Staff
RDL 2/2023 — additional provision 17
- A 40% reduction on common contingency contributions
- Research staff in contribution groups 1 to 4
- Full commitment to R&D&I activities
- Compatible with the tax deductions under art. 35 LIS
- Applied directly on the TC1/TC2 returns
100%
Can be reduced
Permanent R&D Hiring
Law 10/2022 and current rules
- A reduction in contributions for new permanent hires
- Research staff in R&D&I centres
- Covers Social Security contributions in the first year of the contract
- Encourages stable employment for technical staff
- Can be coordinated with the 40% reduction once in force
How much can you save on Social Security?
Each researcher covered means a saving of €2,700 to €4,200 a year in contributions. We analyse your workforce and quantify the saving within 48 hours.
Request your free assessmentAssessment with no commitment — results in 48 hours
Other contribution reduction services
Research Staff
The specific 40% reduction on Social Security contributions for R&D&I staff: detailed requirements, contribution groups and the documentation needed.
Contribution Reductions for Companies
End-to-end advice on Social Security contribution reductions: identifying eligible staff, full filing service and compatibility with tax deductions.
Social Security reductions in numbers
40%
Reduction on common contingencies (R&D&I staff)
4.200 €
Maximum annual saving per person covered
Month 1
Immediate effect from the first TC1/TC2 return
100%
Compatible with R&D&I tax deductions
Frequently asked questions about Social Security reductions
It is an incentive that lets companies cut by 40% the common contingency contributions to Spanish Social Security for staff working exclusively on R&D&I activities. It is governed by additional provision 17 of RDL 2/2023, previously set out in additional provision 26 of the Spanish Social Security act (LGSS). It is applied directly on the TC1/TC2 contribution returns, with immediate effect from the first month.
The reduction covers employees placed in contribution groups 1 to 4 who work exclusively on research and development activities. That includes qualified researchers, doctorate holders, project engineers, staff in R&D technical offices and software developers working on innovative projects. The key point is that the commitment to R&D&I must be exclusive and evidenced in writing.
The saving depends on the employee's contribution base and their contribution group. For a researcher in group 1, the saving is around €4,200 a year. For a technician in group 4, it is closer to €2,700 a year. Multiplied by the number of eligible employees, the total can be substantial: a company with 10 researchers can save more than €35,000 a year on Social Security contributions alone.
Yes, the two incentives are fully compatible. A company can claim the 40% reduction on Social Security contributions and the R&D&I tax deductions under article 35 of the Impuesto sobre Sociedades act (Spanish corporate income tax) at the same time, with deduction rates of 25–42%. That means the net cost of research staff can fall sharply. Tecnocim manages both benefits together to maximise the total saving.
The company must hold documentation evidencing: (1) the R&D&I projects the covered staff work on; (2) each employee's exclusive commitment to research activities; (3) that the contribution group matches the role performed; and (4) the specific duties each employee carries out. Tecnocim prepares all of this documentation and keeps it up to date for any TGSS inspection.
The reduction is applied directly on the monthly contribution returns (TC1 and TC2) that the company files with the Tesorería General de la Seguridad Social. There is no need to wait for the corporate income tax return or any annual tax filing. The effect is immediate: the common contingency contribution falls by 40% from the first month it is applied. Tecnocim checks that the reduction is applied correctly in every settlement.
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Free assessment of your workforce and a reduction plan within 48 hours.
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